Entry requirements
International Tax Law
A limited number of students will be admitted to the programme through a competitive selection procedure. The basic entry requirements are (the first two requirements may be satisfied by the same university degree):
- a first degree that is either:
- a university degree in law allowing access to the legal profession in the country in which the degree was obtained (see 'First degree', below); or
- a university degree in a subject related to tax law, such as economics or business administration, that is regarded in the country where it is obtained as the start of a professional career and includes courses on law with a total study load equivalent to at least 60 ECTS (see further below); - Experience in tax law, as demonstrated through either:
- a university study of tax law equivalent a total study load of at least 15 ECTS (see further below); or
- work experience in tax law at a sufficiently conceptual level (see further below); - English language proficiency – see further below;
- the willingness to participate actively in the classroom; and
- an open mind towards different cultures.
These requirements must be satisfied by the start of the programme. It is, therefore, possible to apply while finishing a previous degree or English-language proficiency test, in which case acceptance on the programme is conditional on satisfactorily completing the previous degree or proficiency test.
The first degree
If your first degree is in law, this degree should be one that allows access to the legal profession in the country where you obtained the degree. In some countries access to the profession is possible with a bachelor’s degree but in some countries (such as the Netherlands) it is necessary to obtain an initial Master’s degree. This requirement refers only to the academic degree that is required; it does not refer to the professional exams that are also required in many countries for entry to the profession.
If your first degree is in a subject other than law, this degree should be one that is generally regarded as the starting point of a professional career in the country where the degree is obtained. In some countries this is a Bachelor’s degree but in some countries (such as the Netherlands) it is normal to obtain an initial Master’s degree. You also have to have successfully completed university courses on legal subjects with a certain minimum study load, either as part of your first degree or in addition to your first degree. The minimum study load is 60 ECTS or its equivalent, which usually amounts to one full-time academic year of study. The ECTS system is explained below.
ECTS
ECTS refer to the European system of study points that is used in European universities to denote the study load of individual courses. 60 ECTS measure the workload of an average full-time student during one academic year. Based on an academic year of 36-40 weeks, one ECTS represents 25-30 hours of study (classes and own study combined). Further information about this system is available on the website of the European Commission.
Applicants who earned their first degree at a university that does not use this system should provide evidence that their degree is the equivalent of the requirements listed above, for example by submitting a description of the courses followed and/or the reading lists for those courses.
Applicants whose first degree is in a subject other than law should also provide evidence that they have earned the equivalent of 60 ECTS in legal subjects. These ECTS need not have been earned in courses devoted entirely to law; it is also possible to aggregate these ECTS from courses that dealt partly with law and partly with other disciplines. It is the responsibility of the applicant to demonstrate that he/she has earned the equivalent of 60 ECTS in aggregate in legal subjects at a sufficiently conceptual level. Evidence to this effect may be the course descriptions, indicating where appropriate which part of the course dealt with legal subjects, and/or the reading lists for those courses.
Similar considerations apply to the requirement that applicants have earned a minimum of 15 ECTS in tax law.
Work experience
Applicants who have not studied tax law as part of their first degree will also be considered if they have work experience in domestic and/or international tax law, provided the work experience required a conceptual understanding of the law. The completion and filing of simple tax returns is therefore not sufficient, but it is sufficient if you have, for example, participated in discussions about tax planning ideas, completed or scrutinised complex tax returns, helped to develop arguments in respect of litigation or participated in discussions about tax law design.
If you wish to rely on this possibility you should submit a description of your work experience explaining your responsibilities. You may also submit a supporting letter from your employer in this respect (which may be one of the two letters of reference that are required in support of your application).
Pre-programme preparation
Before you start the programme you will, if you wish, be given access to an online course developed by IBFD on the fundamentals of international tax law that you can complete before coming to Amsterdam. In some cases, we may make it a condition for following the programme that you complete this online course and take the final test; your score in the test will be known to IBFD and be made available to the UvA.
English language proficiency
The Amsterdam Law School accepts the following tests and results:
- TOEFL (Test of English as a Foreign Language) - minimum score of 100 iBT with a minimum of 26 points in writing on the TOEFL, and its equivalent in the IELTS.
- Cambridge Certificate of Proficiency in English - minimum level C.
- IELTS (International English Language Testing System) - minimum overall score of 7.0 with no individual results below 6.0.
The Amsterdam Law School accepts only English language proficiency test results that are no more than 2 years old at the time of application.
The English language proficiency requirement can be waived only if you received your legal education in the US, UK, Canada, Ireland, Australia or New Zealand. Applicants must inform the Amsterdam Law School if they want to apply for this waiver.
Please note: Before choosing a specific test, please consult the Dutch immigration authorities in your country for a confirmation concerning the validity of the English language proficiency test. In the case of China, for example, only the IELTS test is valid for immigration purposes.
Students obtaining a Bachelor's degree at the UvA may take the IELTS test for free at the UvA.